The Pros and Cons of Sale and Leaseback Transactions

Idioma: inglés

Editorial: GRIN Verlag Nov 2017, 2017

366855904X / 9783668559042

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Librería: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, AlemaniaBuchWeltWeit Ludwig Meier e.K.

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This item is printed on demand - it takes 3-4 days longer - Neuware -Seminar paper from the year 2016 in the subject Business economics - Business Management, Corporate Governance, grade: 1.0, University of applied sciences Frankfurt a. M., course: Master of Business Administration, language: English, abstract: The objective of this work is to analyze and assess the pros and cons of sale and leaseback transactions (SLBTs) from different perspectives. For that purpose, mainly printed sources from leading authors in the area of finance and accounting as well as academic journals will be used. To include latest developments and insights, the author will reference publications by standardization bodies, the Big Four audit firms as well as consulting companies, among others.At first, the foundational framework will be established, including an overview of available financing methods and a definition on what is commonly understood by external as well as internal financing. The following sub-chapter drills deeper into the matter by defining what leases are and how they can be classified into different types. For that reason, operating and financial leases will be distinguished with reference to common accounting standards. Additionally, a practical example will illustrate this distinction. This is closely followed by the definition of sale and leaseback transactions including the prime characteristics of it. Also, a practical example will ensure clearer understanding.In the main part the pros of sale and leaseback will be assessed from the perspective of the seller as well as from buyer of the assets. The associated cons will be analyzed thereafter. Another practical example will serve to complement this section.In the next chapter the possible effects of changing regulations, laws and accounting practices regarding leases and SLBT's will be outlined. This includes a practical example to illustrate and explain the effects of the new accounting standard 'IFRS 16 Leases' on this subject from different perspectives. After that, a concise overview of typical sale and leaseback applications will follow. 68 pp. Englisch.…

N° de ref. del artículo 9783668559042

Título
The Pros and Cons of Sale and Leaseback Transactions
Autor
Eric Scheithauer
Editorial
GRIN Verlag Nov 2017
Año de publicación
2017
Estado
Neu
Encuadernación
Taschenbuch
Idioma
inglés
ISBN 10
366855904X
ISBN 13
9783668559042
Peso del artículo
112 gramos
Dimensiones
210x148x6 mm

BuchWeltWeit Ludwig Meier e.K.

Bergisch Gladbach, Alemania

Vendedor de 5 estrellas

Vendedor de IberLibro desde 11 de enero de 2012

Tarifas de envío de Alemania a Estados Unidos de America

ArtículoDe 5 a 15 días hábilesDe 5 a 15 días hábiles
Primer artículoEUR 23,00EUR 23,00
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BuchWeltWeit Ludwig Meier e.K.

Alemania